https://www.taxtmi.com/caselaws?id=90331 Entitlement to the benefit of Notification No. 140/83 turned on whether the assessee had filed the required declaration, and the record showed a carbon copy of the declaration with a related letter bearing the Assistant Collector's office seal, initials and date. The absence of the declaration from the departmental file was not, by itself, sufficient to disprove filing. Because the authenticity of the seal, initials and receipt of the communication required verification, a factual enquiry was necessary before rejecting the claim. The order was therefore set aside and the matter remanded for factual verification and fresh disposal in accordance with law. en-us Tue, 18 Jul 1995 00:00:00 +0530 Wed, 05 Oct 2011 16:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90331 Entitlement to the benefit of Notification No. 140/83 turned on whether the assessee had filed the required declaration, and the record showed a carbon copy of the declaration with a related letter bearing the Assistant Collector's office seal, initials and date. The absence of the declaration from the departmental file was not, by itself, sufficient to disprove filing. Because the authenticity of the seal, initials and receipt of the communication required verification, a factual enquiry was necessary before rejecting the claim. The order was therefore set aside and the matter remanded for factual verification and fresh disposal in accordance with law. Case-Laws Central Excise Tue, 18 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90331